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Ms. Sukriti Das and Ms. Arushi Prabhakaran, Advocates for the Appellant Shri Bhagwat Dayal, Authorized Representative for the Respondent CORAM :
HON'BLE MR. JUSTICE DILIP GUPTA, PRESIDENT HON'BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL) FINAL ORDER No. 50978-50980/2026 Date of Hearing:19.05.2026 Date of Decision:22.05.2026 P. ANJANI KUMAR M/s Hindustan Zinc Limited1 are engaged in the manufacture of Zinc Ingots and leads and are registered with Central Excise. The appellants are availing CENVAT credit on inputs, capital goods and inputs services. During the course of Audit of the records of the appellant, it appeared to the department that the appellant availed credit of inputs like (furnace oil) and inputs in the captive power plant for generation of electricity which was partly consumed by the appellant and partly wheeled out/transferred to their sister concern M/s AVVNL that the appellant have failed to maintained separate records in respect of capital goods, inputs and input services utilized for manufacture of exempted and dutiable products and therefore, they are liable to pay an amount of 5%/6% on value of electricity wheeled out/sold to their sister concerns. Accordingly, three show The Appellant Excise Appeal No. 50853 Of 2025 Excise Appeal No. 50854 Of 2025 Excise Appeal No. 50898 Of 2025 cause notices dated 22.03.2016, 08.05.2017 and 03.04.2018 covering the period 2011-12 to 2017-18 (upto June 2017) and demanding amount of Rs. 6,94,90,360/- + Rs. 17,26,781/-+Rs. 6,87,036/-. The proposals in the show cause notices were confirmed by the impugned order dated 05.07.2024 along with interest and equal penalty under section 11AC of the Central Excise, 1944/Rule 25 of Central Excise Rules, 2002.